| Comptroller
Current Maryland Manual On-Line information:
http://msa.maryland.gov/msa/mdmanual/08conoff/html/03compf.html
The office of the Comptroller of Maryland was established by the Constitution of 1851 (Art. VI, secs. 1-4). Delegates to the 1850 Constitutional Convention, concerned about the potential for fraud and corruption in the administration of the public treasury, established the office as a check on the State Treasurer. The present Constitution enumerates the duties of the Comptroller's office, beginning with the broad mandate to exercise "general superintendence of the fiscal affairs of the State", which includes collecting taxes and maintaining the general ledger. In contrast, the State Treasurer oversees the State Treasury, investing funds received by the State, issuing and redeeming bonds, and paying the obligations of State government. Whereas, the Comptroller (or deputies) countersigns all checks drawn by the State Treasurer upon the deposits of the State. The Comptroller also prescribes the formalities for transfer of other evidence of State debt and countersigns such papers.
Historical Timeline prepared for the Comptroller's 150th Anniversary:
http://msa.maryland.gov/msa/speccol/sc5300/sc5368/html/timeline.html
pp. 196-200 of Dan Friedman, The Maryland State Constitution (Westport, CT: Praeger, 2006).
Constitutions:
1851 Constitution Art. VI secs. 1-4
1864 Constitution Art. VI secs. 1-3
1867 Constitution Art. VI secs. 1-2
Current Constitution Art. VI
Constitutional comparison table from 1967 Constitutional Revision Study Documents
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